Purpose: Motivated by the enactment of non-financial reporting regulations by the European Parliament, this paper aims to investigate the impact of European Union (EU) directive 2014/95/EU on the quantity of environmental, social and governance (ESG) disclosures by the S&P Europe 350 index...

Purpose: The purpose of this research is to ascertain the impact of audit committee (AC) activism and independence on the quality and quantity of environmental, social and governance (ESG) disclosures for energy sector firms in Australia. This paper aims to understand how AC attributes such as...

District heating systems can play a significant role in achieving stringent targets for CO2 emissions with concurrent increase in fuel efficiency. However, there are numerous possibilities for future improvement of their operation. One of the potential domains is control, where short-term...

Purpose Universities across the globe are spending an increasing amount of their budgets to offer web-based services to cater information need especially off-campus students. However, the success of web-based services depends on how well the target users are satisfied with the use of the web...